Why you must classify UK imports and exports
- HM Revenue & Customs
- Part of:
- Classification of goods, Import and export: customs declarations, duties and tariffs, and Tax agent and adviser guidance
- 22 June 2016
Why classifying goods that you’re moving to or from the UK using commodity codes is important.
Why you should classify your goods
You, as the importer or exporter are responsible for the correct tariff classification of your goods. Union Customs Code Regulation 952/2013 Article 15 refers.
Classify goods and commodities to:
- identify what duties and controls apply
- make correct import and export declarations
- make sure correct customs declarations and Intrastat returns are made
Classifying your goods correctly means that you:
- pay the correct amount of duty and VAT
- know if duty is suspended on any of your goods
- know if any preferential duty rates can be applied
- know if you need to obtain an import or export licence for items such as:
- plant and animal products on health and conservation grounds
- hazardous materials
- know if excise or anti-dumping duties apply
- avoid paying interest on back-payments for incorrect classification
- avoid seizure of your goods or delays to their movement
By correctly classifying these products you’ll know what measures apply to them.
Find out how to classify goods and commodities.
What commodity codes are used for
HMRC use commodity codes in the UK Trade Tariff to classify individual products.
Commodity codes are also used on import and export declarations and Intrastat returns.
Other government departments also rely on tariff classification for licences and other documents.
Published: 22 June 2016